Finance Act 2003

[F167AAcquisitions by certain health service bodiesU.K.

(1)A land transaction is exempt from charge if the purchaser is any of the following—

(a)[F2NHS England];

[F3(b)an integrated care board established under section 14Z25 of the National Health Service Act 2006;]

[F4(ba)an NHS trust established under section 25 of the National Health Service Act 2006;]

(c)an NHS foundation trust;

(d)a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;

(e)a National Health Service trust established under section 18 of that Act;

(f)a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

(2)Any relief under this section must be claimed in a land transaction return or an amendment of such a return.]